Exploration and evaluation of mineral resources in international standards of financial reporting
Authors:
About authors
- G.V. Plekhanov Saint Petersburg Mining Institute
Abstract
The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to all entities engaged in exploration for and evaluation of oil and gas and mineral resources. In the given paper exploration for and evaluation of mineral resources according to International Financial Reporting Standard (IFRS) are determined in a detailed way.
Область исследования:
(Archived) Russia in the system of world economic relations and foreign experience in MBC a
Funding:
None
Similar articles
Prospects of development of coal industry in conditions of reforming of internal energy market of Russia
2008 O. Yu. Filatova
State and prospects of development of mineral raw material base and uranium mining in the Russian Federation
2008 Z. M. Nazarova, E. P. Zhelnin
Reforming the electric power industry of Russia - a necessary condition for increasing the efficiency of the fuel and energy complex
2008 V. P. Skobelina, A. Yu. Nikolaeva
Economic and socio-environmental feasibility of extraction of valuable non-ferrous and rare metals from coal and coal waste in Kuzbass
2008 O. S. Krasnov, V. A. Salikhov